浅议高校固定资产折旧

On Depreciation of Fixed Assets in Institutions of Higher Learning

折旧是加强经济核算,完善物资管理,提高资产使用效益的有效措施。本文剖析了我国高校过去未实行固定资产折旧制度的原因,论述了高校实行固定资产折旧制度的必要性,提出了高校固定资产计提折旧的方法以及计提折旧的账务处理。

Depreciation is effective in strengthening economic accounting, improving materials management and raising the efficiency of assets use. This paper has analyzed the reasons behind the absence of the fixed assets depreciation system in institutions of higher learning in the past. With elaboration on the necessity of carrying out fixed assets depreciation in institutions of higher learning, the paper has given the methods for fixed assets diminishing depreciation and related accounting.